Tax Relief:

A single donation of over €250 from an individual or a company can qualify for tax relief.

Under the terms of the legislation governing the operation of the Donations Scheme (Section 848A, Taxes Consolidation Act 1997), tax relief can only apply to donations which:

• are €250 or greater in one year
• are in the form of money or shares, or a combination of money and shares
• are not repayable
• do not confer a benefit on the donor or any person connected with the donor, and
• are not conditional on, or associated with, any arrangement involving the acquisition of property by the charity or approved body.

In the case of PAYE taxpayers, the tax relief is applied at the marginal rate and is paid directly by the Revenue Commissioners to the Eligible Charity or Approved Body on receipt of the relevant “appropriate certificate” (an official form that is supplied by the charity, completed by the donor and returned to the charity receiving the donation).

For further details visit www.revenue.ie  or contact the People in Need office by telephone: (01) 679 2944.

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